DRAFT

National Education Policy-2020

Common Minimum Syllabus
for
all Uttarakhand State Universities
and Colleges
for
First Three Years of Higher Education

PROPOSED STRUCTURE OF UG (B.COM.) SYLLABUS

2021

Page 1 of 41
 Curriculum Design Committee, Uttarakhand

Sr.No. Name & Designation

Prof. N.K. Joshi Chairman

1.
Vice-Chancellor , Kumaun University Nainital
2. Prof. O.P.S. Negi Member
Vice-Chancellor , Uttarakhand Open University
Prof. P. P. Dhyani Member
3.
Vice-Chancellor , Sri Dev Suman Uttarakhand University
Prof. N.S. Bhandari Member
4.
Vice-Chancellor, Soban Singh Jeena University Almora
Prof. Surekha Dangwal Member
5. Vice-Chancellor, Doon University, Dehradun
Prof. M.S.M. Rawat Member
6.
Advisor, Rashtriya Uchchatar Shiksha Abhiyan, Uttarakhand
Prof. K. D. Purohit Member
7.
Advisor, Rashtriya Uchchatar Shiksha Abhiyan, Uttarakhand

Page 2 of 41
 Expert Committee:

S.N. Name Designation Department Affiliation

1. Prof. Atul Joshi Dean, Head Faculty Department of Commerce D.S.B Campus, Kumaun
of Commerce University, Nainital
2. Prof. B.D Kavidyal Professor Department of Commerce D.S.B Campus, Kumaun
University, Nainital
3. Prof H.C Purohit Professor Department of Commerce Doon University, Dehradun

4. Prof K.C Joshi Professor Department of Commerce S.S.J Campus, S.S.J University,
Almora
5. Prof. C S Joshi Professor Department of Commerce Govt. P.G College, Haldwani
Kumaun University, Nainital
6. Prof M.M Jinnah Professor Department of Commerce S.S.J Campus, S.S.J University,
Almora
7. Dr. Dharmendra Tiwari Associate Professor Department of Commerce D.S.B Campus, Kumaun
University, Nainital
8. Dr. Vijay Kumar Assistant Director Department of Commerce D.S.B Campus, Kumaun
University, Nainital
9. Dr. Jeevan Ch. Upadhyay Assistant Professor Department of Commerce D.S.B Campus, Kumaun
University, Nainital
10. Dr. Manoj K.Pandey Assistant Professor Department of Commerce D.S.B Campus, Kumaun
University, Nainital
11. Dr Susmita Tripathi Assistant Professor Department of Commerce Doon University, Dehradun

Syllabus Preparation Committee:

S.N. Name Designation Department Affiliation

1. Prof Atul Joshi Dean, Head Faculty Department of Commerce D.S.B Campus, Kumaun
of Commerce University, Nainital
2. Prof H.C Purohit Professor Department of Commerce Doon University, Dehradun
3. Prof K.C Joshi Professor Department of Commerce S.S.J Campus, S.S.J
University, Almora
4. Dr. Jeevan Ch. Upadhyay Assistant Professor Department of Commerce D.S.B Campus, Kumaun
University, Nainital
5. Dr. Manoj K.Pandey Assistant Professor Department of Commerce D.S.B Campus, Kumaun
University, Nainital
6. Dr Susmita Tripathi Assistant Professor Department of Commerce Doon University, Dehradun
7. Prof. M.C Pandey Professor Department of Commerce Govt. P.G College, Ramnagar
Kumaun University, Nainital
8. Dr. Rekha Joshi Assistant Professor Department of Commerce Govt. Girls P.G College,
Haldwani Kumaun University,
Nainital
9. Dr. B.C Melkani Assistant Professor Department of Commerce Govt. P.G College, Haldwani
Kumaun University, Nainital
10. Dr. Manpreet Singh Assistant Professor Department of Commerce Govt. P.G College, Bajpur
Kumaun University, Nainital
11. Dr. Shakshi Tiwari Assistant Professor Department of Commerce S.S.J Campus, S.S.J
University, Almora
12. Dr. Mamta Joshi Assistant Professor Department of Commerce D.S.B Campus, Kumaun
University, Nainital
13. Dr. Gaganpreet Singh Assistant Professor Department of Commerce Govt. P.G College, Khatima
Kumaun University, Nainital
14. Dr. Atish Verma Assistant Professor Department of Commerce Govt. P.G College, Bajpur
Kumaun University, Nainital

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 List of all Papers in Six Semester
Semester-wise Titles of the Papers in B.Com.
Year Sem. Course Paper Title Theory/ Credits
Code Practical
Certificate Course in COMMERCE
BC-101 Financial Accounting Theory 6
BC-102 Business Regulatory Framework Theory 6
BC-103 (A) Business Organization and Management
Or Theory 6
I
BC-103 (B) Business Communication
BC-104 Inventory Management Theory 4*
BC-105 Vocational Course - 3
FIRST BC-106 Co-curricular - (Qualifying)
YEAR BC-201 Basic Business Finance Theory 6
BC-202 Business Statistics Theory 6
BC-203 (A) Entrepreneurship & Small Business
Or Theory 6
II
BC-203 (B) Economy of Uttarakhand
BC-204 Rural Marketing Theory 4*
BC-205 Vocational Course - 3
BC-206 Co-curricular - (Qualifying)
Diploma in COMMERCE
BC-301 Cost Accounting Theory 6
BC-302 Company Law Theory 6
BC-303 (A) Business Economics
Or Theory 6
III
BC-303 (B) Business Environment
BC-304 E-Banking Theory 4*
BC-305 Vocational Course - 3
SECOND BC-306 Co-curricular - (Qualifying)
YEAR
BC-401 Income Tax Law and Accounts Theory 6
BC-402 Public Finance Theory 6
BC-403 (A) Tourism and Travel Management
Or Theory 6
IV
BC-403 (B) Fundamentals of Marketing
BC-404 Indian Economy Theory 4*
BC-405 Vocational Course - 3
BC-406 Co-curricular - (Qualifying)
Bachelor of COMMERCE
BC-501 Corporate Accounting Theory 5
BC-502 Auditing Theory 5
Any two of the following-
BC-503 Business ethics and Corporate Governance 5
V
BC-504 Principles and Practices of Insurance
Theory 5
BC-505 Monetary Theory and Banking in India
BC-506 Industrial Training/ Survey/ Project/viva-voce Theory 4
BC-507 Co-curricular - (Qualifying)
THIRD
YEAR BC-601 Goods and Services Tax Theory 5
BC-602 Accounting for Managerial Decision Theory 5
Any two of the following-
BC-603 Financial Institutions & Markets 5
VI Theory
BC-604 Human Resource Management 5
BC-605 Advertising & Sales Management
BC-606 Industrial Training/ Survey/ Project/Viva-voce Theory 4
BC-607 Co-curricular - (Qualifying)

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COURSE INTRODUCTION:

In the era of globlisation, it has become inevitable to prepare minds for future by providing quality higher education.
Though quality may be viewed through different aspects however, B.Com. programme is designed to enable and
empower students to acquire knowledge, skills and abilities to analyse and synthesize the contemporary realities
pertaining to the today’s business world and prepares them to drive and face the challenge of tomorrow. The
programme offers opportunity to students to know different aspects of organizational functioning, financial systems,
understanding of economy, laws governing business, strategies adopted by business to reach to society etc. The
programme also provides the students an opportunity to explore, experiment and equip themselves to serve the
society not only as employment seeker but also as an entrepreneur and job creator. The programme is designed to
nurture the students as socially responsible and ethically aware citizens.

PROGRAMME OUTCOMES:

The career options for students pursuing B.Com. Programme is vast and candidates will always have interesting
profiles to work at if they play to their strengths. While many B.Com. Graduates may choose the much tried and
tested path of CA, CS, CMA and other related fields of study, one has ample opportunity to choose an out-of-
the-box career option,as one in travel and hospitality, media and telecommunications depending on the path and
degree one chooses.

PROGRAMME SPECIFIC OUTCOMES:

Earning a graduate degree of commerce (B.Com.) is evidence of persistence, determination, intellectual prowess,
and the ability to handle challenging environments all of which are sought-after qualities for individuals filling
manager and director positions. An employee who has demonstrated success in a long-term situation that
requires stamina, discipline, leadership, and the ability to work well with others is going to be in line for growth
opportunities within his or her organization. B.Com. graduate after completion of course can choose to work in
job profile option available to them depending on their caliber and interest area such as Accountant, Auditor,
Consultant, Company Secretary, Business Analyst, Finance Officer, Sales Analyst, Junior Analyst, Tax
Accountant, Stock Broker, Economist, and Business Development Trainee and so on to explore.

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 DEPARTMENT OF COMMERCE
Program Structure B.Com. (CBCS)
Minor Industrial
Major* Minor Minor
Major# Electives* Training/
(Own/Other Vocational Course Co-curricular
(Own faculty) (Own/Other Survey/ Project/
Faculty) (Elective) (Qualifying)
Faculty) Viva-voce Total
Year Semester
Credits
No. of No. of
No. of No. of No. of Credits Credits Minor Credits Credits
Credits Credits
Papers Papers Papers Papers Papers

I 2 6 1 6 1 3 1 - - -
1 1 4 46
II 2 6 1 6 1 3 1 - - -
III 2 6 1 6 1 3 1 - - -
2 1 4 46
IV 2 6 1 6 1 3 1 - - -
V 4 5 - - - - - - 1 - 1 4
3 48
VI 4 5 - - - - - - 1 - 1 4
Total 16 88 4 24 2 8 4 12 - - 2 8 140
# Major- These can be taken by the students of Commerce Faculty only.
*Major & Minor Electives - These can be taken by the students of any Faculty including the students of Commerce. Students of commerce faculty
during the first four semesters will choose any one of these from Commerce Faculty whereas one elective has to be compulsorily from other
faculty/department. Equal Credit for such course/paper can also be obtained from any online platform i.e., MOOC/NPTEL etc.
*Minor Electives- Credit for this paper can be obtained by the student once in a year only in any semester of the first and second year i.e., either
in I or II semester in First year and III or IV semester in second year as per his/her convenience.
Major Course/Paper
Code Paper/Course Title Paper/Course Availability/Type Credit
BC-101 Financial Accounting Major- 1 For Own Faculty 6
BC-102 Business Regulatory Framework Major- 2 For Own Faculty 6
BC-103 (A) Business Organization and Management
Or Major- 3 For Own/Other Faculty 6
BC-103 (B) Business Communication
BC-201 Basic Business Finance Major- 1 For Own Faculty 6
BC-202 Business Statistics Major- 2 For Own Faculty 6
BC-203 (A) Entrepreneurship & Small Business
Or Major- 3 For Own/Other Faculty 6
BC-203 (B) Economy of Uttarakhand
BC-301 Cost Accounting Major- 1 For Own Faculty 6
BC-302 Company Law Major- 2 For Own Faculty 6
BC-303 (A) Business Economics
Or Major- 3 For Own/Other Faculty 6
BC-303 (B) Business Environment
BC-401 Income Tax Law and Accounts Major- 1 For Own Faculty 6
BC-402 Public Finance Major- 2 For Own Faculty 6
BC-403 (A) Tourism and Travel Management
Or Major- 3 For Own/Other Faculty 6
BC-403 (B) Fundamentals of Marketing
BC-501 Corporate Accounting Major- 1 For Own Faculty 5

BC-502 Auditing Major- 2 For Own Faculty 5

Any two of the following-
BC-503 Business ethics and Corporate Governance Major- 3 5
For Own/Other Faculty
BC-504 Principles and Practices of Insurance Major- 4 5
BC-505 Monetary Theory and Banking in India
BC-601 Goods and Services Tax Major- 1 For Own Faculty 5
BC-602 Accounting for Managerial Decision Major- 2 For Own Faculty 5
Any two of the following-
BC-603 Financial Institutions & Markets Major- 3 5
For Own/Other Faculty
BC-604 Human Resource Management Major- 4 5
BC-605 Advertising & Sales Management
Minor Elective Course/Paper
BC-104 Inventory Management
Minor-1 For Own/Other Faculty 4
BC-204 Rural Marketing
BC-304 E-Banking
Minor-2 For Own/Other Faculty 4
BC-404 Indian Economy

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 Semester Wise Detail of the Course/Papers
Maximum Marks
SEMESTER-I Credits
Internal External Total
BC-101 Financial Accounting Major (For Own Faculty) 6 25 75 100
BC-102 Business Regulatory Framework Major (For Own Faculty) 6 25 75 100
BC-103 (A) Business Organization and Management
Or Major (For Own/Other Faculty) 6 25 75 100
BC-103 (B) Business Communication
BC-104 Inventory Management Minor (For Own/Other Faculty) 4* 25 75 100
BC-105 Vocational Course Minor Elective 3 - - -
BC-106 Co-curricular Minor Elective (Qualifying) - - -
Total of Semester-I 21+4*
Maximum Marks
SEMESTER-II Credits
Internal External Total
BC-201 Basic Business Finance Major (For Own Faculty) 6 25 75 100
BC-202 Business Statistics Major (For Own Faculty) 6 25 75 100
BC-203 (A) Entrepreneurship & Small Business
Or Major (For Own/Other Faculty) 6 25 75 100
BC-203 (B) Economy of Uttarakhand
BC-204 Rural Marketing Minor (For Own/Other Faculty) 4* 25 75 100
BC-205 Vocational Course Minor Elective 3 - - -
BC-206 Co-curricular Minor Elective (Qualifying) - - -
Total of Semester-II 21+4*
Note:
1. *4 Credits of Minor elective can be obtained only once in a year.
2. Minimum requirement for getting Certificate in Commerce (After Sem I and II) is 46 Credit

Maximum Marks
SEMESTER-III Credits
Internal External Total
BC-301 Cost Accounting Major (For Own Faculty) 6 25 75 100
BC-302 Company Law Major (For Own Faculty) 6 25 75 100
BC-303 (A) Business Economics
Or Major (For Own/Other Faculty) 6 25 75 100
BC-303 (B) Business Environment
BC-304 E-Banking Minor (For Own/Other Faculty) 4* 25 75 100
BC-305 Vocational Course Minor Elective 3 - - -
BC-306 Co-curricular Minor Elective (Qualifying) - - -
Total of Semester-II 21+4*
Maximum Marks
SEMESTER-IV Credits
Internal External Total
BC-401 Income Tax Law and Accounts Major (For Own Faculty) 6 25 75 100
BC-402 Public Finance Major (For Own Faculty) 6 25 75 100
BC-403 (A) Tourism and Travel Management
Or Major (For Own/Other Faculty) 6 25 75 100
BC-403 (B) Fundamentals of Marketing
BC-404 Indian Economy Minor (For Own/Other Faculty) 4* 25 75 100
BC-405 Vocational Course Minor Elective 3 - - -
BC-406 Co-curricular Minor Elective (Qualifying) - - -
Total of Semester-II 21+4*
Note:
1. *4 Credits of Minor elective can be obtained only once in a year.
2. Minimum requirement for getting Diploma in Commerce (After Sem I, II, III and IV) is 46+46=92 Credit.

Maximum Marks
SEMESTER-V Credits
Internal External Total
BC-501 Corporate Accounting Major (For Own Faculty) 5 25 75 100
BC-502 Auditing Major (For Own Faculty) 5 25 75 100
Any two of the following-
BC-503 Business ethics and Corporate Governance 5 25 75 100
Major (For Own Faculty)
BC-504 Principles and Practices of Insurance 5 25 75 100
BC-505 Monetary Theory and Banking in India
BC-506 Industrial Training/ Survey/ Project/viva-voce Major 4 - - -
BC- 507 Co-curricular Minor (Qualifying) - - -
Total of Semester-V 24

Page 7 of 41
 Maximum Marks
SEMESTER-VI Credits
Internal External Total
BC-601 Goods and Services Tax Major (For Own Faculty) 5 25 75 100
BC-602 Accounting for Managerial Decision Major (For Own Faculty) 5 25 75 100
Any two of the following-
BC-603 Financial Institutions & Markets 5 25 75 100
Major (For Own Faculty)
BC-604 Human Resource Management 5 25 75 100
BC-605 Advertising & Sales Management
BC-606 Industrial Training/ Survey/ Project/Viva-voce Major 4 - - -
BC- 607 Co-curricular Minor (Qualifying) - - -
Total of Semester-VI 24
Note:
Minimum requirement for getting Bachelor’s Degree in Commerce (After Sem I, II, III, IV, V and VI) is 46+46+48=140 Credit.

Page 8 of 41
 B.Com. First Year

SEMESTER-I 21+4* credit

Certificate in Commerce
(46 Credit) 46 credits
SEMESTER-II 21+4* credit

Page 9 of 41
 Programme: B.Com. Year: First Semester: First
Subject: Commerce
Course Code: BC-101 Course Title: Financial Accounting
Course outcomes: The objective of this paper is to help students to acquire conceptual knowledge of
fundamentals of accounting and to impart skills for recording various kinds of business transactions.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Shri Kalyan Subramani Aiyar (K.S. Aiyar) 1859-1940known as father of Accountancy in
India.
I Nature and scope of Accounting, Generally Accepted Accounting Principles: Concepts and 10
Conventions, Indian and International Accounting Standards. Accounting Mechanics:
Double Entry System,
Preparation of Journal, Ledger and Trial Balance, Profit and Loss A/c, Balance Sheet,
II 8
Concept of Income and its Measurement.
Royalty Accounts - Accounting Records for Royalty in the books of Landlords and Lessee,
III 6
Recoupment of Short working, Sub - lease, Short working Reserve Account, Nazarana.
Hire Purchase Account - Accounting Records in the Books of Hire Purchaser and Vendor,
Different Methods of Calculation of Interest and Cash Price, Maintenance of Suspense
Account, Payment of Premium, Default in Payment and Partial Returns of Goods.
IV 20
Installment Payment System - Difference between Hire Purchase and Installment
Payment System.
Accounting Records in the book of Purchaser &Vendor, Interest suspense account.
Departmental Accounts- Meaning, Objects and Importance, Advantage, Methods of
Departmental Accounts, Final Accounts of Non-Corporate Departmental Business,
V 7
Allocation of Indirect Expenses.
Branch Accounts - Meaning and Objectives of Branch Account, Importance and
VI Advantages, Classification of Branches, Accounting of Branch Accounts under various 10
Methods.
VII
Insolvency Accounts- Meaning, Circumstances of Insolvency, Procedure of Declaring
15
Insolvency,Preparation of Statement of Affairs and Deficiency Account.

VIII Voyage Accounts - Meaning & Preparation of VoyageAccounts. 14

Suggested Readings:
1. Jain & Naranag, “Advanced Accounts”, 18th Edition, Reprint(2014)
2. Gupta, R. L. & Radhaswamy, M., Financial Accounting: Sultan Chand and sons.
3. Shukla, M.C., Grewal T.S. & Gupta, S.C., Advanced Accounts: S. Chand &Co.
4. Maheshwari S.N. & Maheshwari S. K, “A text book of Accounting forManagement”, Vikas
Publication, 10th Edition (2013)
5. Shukla, S.M., Financial Accounting, Edition: 55th, Sahitya Bhawan Publications,2021
6. Gupta. R.L and Shukla, M.C., “Principles of Accountancy”, S. Chand& CompanyLtd., (2011)
7. Arulanandam, M.A. & Raman, K.S., “Advanced Accounting”, Vikas Publishers,(2010).
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be delivered
through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation may be Assignment
or/and Presentation or/and unit test or/and Attendance etc.

Page 10 of 41
Programme: B.Com. Year: First Semester: First
Subject: Commerce
Course Code: BC-102 Course Title: Business Regulatory Framework
Course outcomes: The objective of this course is to provide a brief idea about the framework
of Indian Contract Act,1872, Negotiable Instrument Act, Competition Act, 2002 and Sale of Goods
Act,1930.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Indian Contract Act, 1872: Definition & Nature of Contract,
I Classification; Offer & Acceptance; Capacity of Parties; Free 20
Consent; Consideration; Legality of Objects
Void Agreements; Performance of Contracts; Discharge of
Contract; Contingent Contracts; Quasi Contracts; Remedies for
II Breach of Contract, Special Contracts: Indemnity & Guarantee; 20
Bailment & Pledge; Contract of Agency.
Sale of Goods Act, 1930: Contract of Sale of Goods, Conditions
III & Warranties; Transfer of Ownership; Performance of the 20
Contract: Remedial Measures; Auction able Claims.
Negotiable Instrument Act: Cheque, Promissory Note, Bill of
IV Exchange, Crossing of Cheque, Dishonor of Cheque, Payment 12
in due Course.
Competition Act, 2002: History and Development of Competition Law,
Salient features of the Competition Act 2002, Basic Concepts, Powers
V of Central Government under the Competition Act, Major Provisions of 18
the Competition Act: Role and Working of Competition Commission
of India.
Suggested Readings:
1. Kuchal M.C: Business Law; Vikas Publishing House, New Delhi.
2. Chandha P.R: Business Law; Galgotia, New Delhi.
3. Kapoor N.D: Business Law; Sultan Chand & Sons, New Delhi. (Hindi and English)
4. Desai T.R.: Indian Contract Act, Sale of Goods Act and Partnership Act; S.C.Sarkar &
Sons Pvt. Ltd., Kolkata.
5. Tulsian, P.C., Business Law, New Delhi, Tata McGraw Hill.
6. Dr. S.M. Shukla: Business Regulatory Framework; Sahitya Bhawan Publications, Agra (Hindi
& English)

Note:- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will
be delivered through Assignments, Presentation, Group Discussions. Criteria for continuous
evaluation may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 11 of 41
 Programme: B.Com. Year: First Semester: First
Subject: Commerce
Course Code: BC-103 (A) Course Title: Business Organization and Management
Course outcomes:
After completing this course a student will have:
Ability to understand the concept of Business Organization along with the basiclaws and norms of Business
Organization.
Ability to understand the terminologies associated with the field of BusinessOrganization along with their relevance.
Ability to identify the appropriate types and functioning of BusinessOrganization for solving different problems.
Ability to apply basic Business Organization principles to solve business andindustry related problems.
Ability to understand the concept of Sole Proprietorship, Partnership and JointStock Company etc.

Credits: 6 Core Compulsory / Elective: Elective

Max. Marks: 25+75
Total No. of Lectures: 90
No. of
Unit Topics Lectures
Introduction: Business Concept & Objects, Social Responsibility of Business Establishment of
14
I New Business Meaning, Objectives Meaning, Objectives & Principles of Organization, Size of
Business Unit, Factors determining Size, Measurement of Size, Concept of Optimum Size.
Forms of Business Organization: Sole Tradership, Partnership Firm, Business (Public and Private),
II Formation & Choice of Business Organization, Definition of Management, Its nature of purpose, 8
Fayol’s Principles & Elements of Management, Recent Developments of Management Thought.
Planning & Organising: Its nature & purpose, types of plans, Planning steps & process,
III Management by objectives (MBO), Decision-Making, Forecasting, Organisational Design & 10
Organisational Structure, Power & Distribution of Authority.
Motivation, Leadership & Direction: Maslow’s Need Hierarchy Theory, Herzberg’s Two Factor
IV Theory, Job Enlargement, Special Motivation Techniques, Definition & Approaches to 14
Leadership, The Principal Tasks of Leadership Role & Principles of Direction.
Controlling: meaning, definition & techniques of control, Principle of Controlling, Process of
8
V Control & Types of Controls, Human Aspect of Controls.
Plant Location: Concept, Meaning, Importance, FactorsAffecting Plant Location. Alfred Weber’s
VI and Sargent Florence’s Theories of Location. Plant Layout –: Meaning, Objectives, Importance, 16
Types and Principlesof Layout. Factors Affecting Layout.
Business Combination: Meaning, Characteristics, Objectives, Causes, Forms and Kinds of
VII Business Combination.
10
Rationalisation: Meaning, Characteristics, Objectives, Principles, Merits and demerits,
VIII 10
Difference between Rationalisation and Nationalisation
Suggested Readings:
1. Gupta, C.B., “Business Organisation”, Mayur Publiction, (2014).
2. Singh, B.P., Chhabra, T.N., “An Introduction to Business Organisation&Management”, Kitab Mahal,
(2014).
3. Sherlekar, S.A. & Sherlekar, V.S, “Modern Business Organization &
Management Systems Approach Mumbai”, Himalaya Publishing House, (2000).
4. Bhusan Y. K., “Business Organization”, Sultan Chand & Sons.
5. Dr. S.C. Saksena : Business Organisation and Management; Sahitya Bhawan Publications, Agra (Hindi &
English).
6. Koontz and Weirich, Essentials of Management, Tata McGraw Hill, New Delhi.
7. Drucker, P F, Management Challenges for the 21st Century, Butterworth, Oxford.
8. Stoner and Freeman, Management, PHI, New Delhi.
Note: Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be delivered
through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation may be Assignment
or/and Presentation or/and unit test or/and Attendance etc.

Page 12 of 41
 Programme: B.Com. Year: First Semester: First
Subject: Commerce
Course Code: BC-103 (B) Course Title: Business Communication
Course outcomes: To acquire skills in reading, writing, comprehension andcommunication, and also to
use electronic media for business communication.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Introduction
Process and Importance of Communication, Types of Communication (verbal &
Nonverbal), Different forms of Communication. Barriers to Communication:
Linguistic Barriers, Psychological Barriers, Interpersonal Barriers, Cultural
I Barriers, Physical Barriers, Organizational Barriers. Role, effects and advantages 22
of technology in Business Communication
like email, text messaging, instant messaging and modern techniques like video
conferencing, social networking. Strategic importance of e-communication,
Principles of Effective Communication.
NON-Verbal Aspects of Communicating: Body Language, Kinesics, Proxemics,
II Paralanguage. Effective Listening: Principles of Effective listening, Factors 16
affecting listening exercises, Oral, Written and video sessions,
Business language and presentation
Writing skills: Planning business messages, Rewritingand editing, The first draft
III 18
and Reconstructing the finaldraft.
Office Correspondence: Official Letter, Semi OfficialLetter and Memorandum.
Conducting Meetings: Procedure; Preparing agenda; Minutes and Resolutions;
IV Conducting Seminars & Conferences; Procedure of Regulating Speech; Evaluating 16
Oral Presentation; Group Discussion; Drafting Speech.
Report Writing
Identify the types of reports, define the basic format ofa report, identify the steps of
report writing, write a report meeting the format requirements, determine the
V 18
process of writing a report, importance of including visuals such as tables,
diagrams and charts in writing report, apply citation rules (APA style
documentation) inreports
Suggested Readings:
1. Lesikar, R.V. & Flatley, M.E.; Basic Business Communication Skills for Empowering the
Internet Generation, Tata McGraw Hill Publishing Company Ltd. New Delhi.
2. Bovee, and Thill, Business Communication Today, Pearson Education
3. Shirley, Taylor, Communication for Business, Pearson Education
4. Locker and Kaczmarek, Business Communication: Building Critical Skills, TMH
5. Misra, A.K., Business Communication (Hindi), Sahitya Bhawan Publications Agra
6. N. Gupta & K. Jain: Business Communication; Sahitya Bhawan Publications, Agra
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation may be
Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 13 of 41
 Programme: B.Com. Year: First Semester: First
Subject: Commerce
BC-104 Course Title: Inventory Management
Course outcomes:
After completing this course a student will have:
Ability to understand the concept of Inventory Management along with the basiclaws and axioms of
Inventory Management.
Ability to understand the terminologies associated with the field of Inventorymanagement and
control along with their relevance.
Ability to identify the appropriate method and techniques of Inventorymanagement for solving
different problems.
Ability to apply basic Inventory management principles to solve business andindustry related
problems.
Ability to understand the concept of Working Capital Management, Demand Analysisand
Obsolescence.
Credits: 4 Core Compulsory / Elective: Compulsor
Max. Marks: 25+75
Total No. of Lectures: 60
No. of
Unit Topics
Lectures
Inventory Management: Concept, meaning, Inventory Management
Process, Why inventory management is important? Principles of Inventory
I Management, How to improve inventory management,perpetual inventory 14
system, what are inventory costs, Role of Inventory Management, Methods
of Inventory Management, Benefits of good Inventory Management.
Concept and Valuation of Inventory: Concept and Objectives of
Inventory, Need for holding Inventory, Planning and controlling
II 16
Inventory levels, Effects of excess inventory on business, Product
Classification, Product Coding, Lead Time, Replenishment Methods.
Management of Working Capital: Concept, Meaning, Classification,
Factors determining Working Capital requirements, Sources of Working
III Capital, Need of Working Capital, Working Capital Ratio- current ratio, 16
quick ratio, absolute liquid ratio, cash ratio and working capital turnover
ratio.
Inventory Control: Concept and Meaning ofInventory Control, Objectives
and Importance and Essentials of Inventory Control, Types of Inventory,
Techniques of Inventory Control – EOQ, ROP, ABC, VED, JIT,
14
IV Determination of Inventory levels, Impact of Inventory Inaccuracy, Disposal
of Obsolete and Scrap items, Reasons for Obsolescence, Control of
Obsolescence, Control of Scrap.
Suggested Readings:
1. Muller M. (2011), Essentials of Inventory Management, AMACON.
2. Narayan P. (2008), Inventory Management, Excel Books.
3. Gopalkrishnan P. (1977), Materials Management, PHI Learning Pvt. Ltd.
4. Chitale A.K. & Gupta R.C. (2014), Materials Management, PHI Learning Pvt.Ltd.
5. Chapman Stephen (2017), Introduction to Materials Management, PearsonPublishing.
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 14 of 41
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: BC-201 Course Title: Basic Business Finance
Course outcomes:
This course is to help students understand the conceptual framework of Business Finance.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures :90
No. of
Unit Topics
Lectures
Business Finance: Meaning, Nature and Scope, Finance
I Function, Investment Function, Financing and Dividend 10
Decisions, Financial Planning
Capitalization- Meaning, Over capitalization & Under
Capitalization, Theories of Capitalization.
II 16
Capital Structure: Concept and Planning, Theories and
Determinants, Capitalization VS Capital Structure
Cost Of Capital: Meaning, Importance, CalculationOf Cost
III Of Debt, Preference Shares, Equity Shares and Retained 16
Earnings, Combined (Weighted) Cost of Capital
Capital Budgeting: Meaning Nature and Importance of
IV 14
Investment Decisions, Evaluation Criteria.
Dividend Policies: Issues In Dividend Policies, Dividend
Models, Sources Of Funds: Long Term Funds, Short Term
V 16
Funds, Nature Significance And Determinants Of Working
Capital.
Time value of Money, Uses of simple and Compound interest in
business finance.
VI Capital Market: (A) New Issue Market (B) SecondaryMarket 18
Functions And Role Of Stock Exchange (BSE, NSE,) Money
Market: Indian Money Markets- Composition and Structure.
Suggested Readings:
1. Avadhani V A Financial System
2. Bhalla VK Modern Working Capital Management
3. Chandra Prasanna Financial Management Theory And Practices
4. Khan NY And Jain PK Financial Management Tax And Problems
5. Pandey I M Financial Management
6. Dr. S.P. Gupta : Basic Business Finance; Sahitya Bhawan Publications, Agra (Hindi &
English).
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will
be delivered through Assignments, Presentation, Group Discussions. Criteria for continuous
evaluation may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 15 of 41
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: BC-202 Course Title: Business Statistics

Course outcomes:
The purpose of this paper is to inculcate and analytical ability among the students.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures: 90
No. of
Unit Topics
Lectures
Indian Statistics: Meaning, About father of Indian Statistics (Prof. Prasanta
Chandra Mahalanobis).
I 08
Introduction to Statistics: Meaning, Scope, Importance and Limitation,
Statistical Investigation- Planning and organization,
Statistical units, Methods ofInvestigation, Census and Sampling. Collection of
Data- Primary and Secondary Data, Editing of Data Classification of data,
II Frequency Distribution and 12
Statistical Series, Tabulation of Data Diagrammatical and Graphical
Presentation of Data.

Measures of Central Tendency – Mean, Median, Mode,Geometric and Harmonic

III 10
Mean; Dispersion – Range, Quartile, Percentile, Quartile Deviation,

Mean Deviation, Standard Deviation and its Co- efficient, Co-efficient of

IV Variation and Variance, Test of Skewness and Dispersion, Its Importance, Co- 15
efficientof Skewness.

Correlation- Meaning, application, types and degree of correlation, Methods-

V Scatter Diagram, Karl Pearson’sCoefficient of Correlation, Spearman’s Rank
25
Coefficient of Correlation.
Index Number: - Meaning, Types and Uses, Methods of constructing Price Index
Number, Fixed – Base Method, Chain-Base Method, Base conversion, Base
VI 10
shifting deflating and splicing. Consumer Price Index Number, Fisher’s Ideal
Index Number, Reversibility
Test- Time and Factor; Analysis of Time Series: -Meaning, Importance and
VII Components of a Time Series. Decomposition of Time Series: - Moving Average 10
Method and Method of Least square.
Suggested Readings:
1. Heinz, Kohler: Statistics for Business & Economics, HarperCollins;
2. Gupta, S.C. Fundamental of Statistics, Himalaya Publication.
3. Sharma J.K., Business Statistics, Pearson Education.
4. Gupta S.P. & Gupta Archana, Elementary Statistics, (English and Hindi) Sultan Chand &
Sons, New Delhi.
5. Dr. S.M. Shukla & Dr. S.P. Sahai: Business Statistics; Sahitya Bhawan Publications, Agra (Hindi &
English).
Note: Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 16 of 41
 Programme: B.Com. Year: First Semester: Second

Subject: Commerce
Course Code: BC-203 (A) Course Title: Entrepreneurship & Small Business
Course outcomes:
After completing this course a student will have:
Ability to understand the concept of Entrepreneurship & Small Business Management.
Ability to understand the terminologies associated Entrepreneurship & Small Business
Ability to identify the appropriate method and techniques of Entrepreneurship & Small Business
Credits: 6 Core Compulsory / Elective: Elective

Max. Marks: 25+75

Total No. of Lectures: 90

Unit Topics No. of

Lectures
Entrepreneur, Concept, Characteristics, Functions and Types of
an Entrepreneur, Entrepreneurship, Concept, Characteristics and
I Importance of Entrepreneurship, Entrepreneurial Process, 20
Entrepreneurship Development Programme (EDPS), Need,
Characteristics, Phases and Evaluation of EDPS
Entrepreneurship: Entrepreneur, Entrepreneurship, Enterprise,
Entrepreneurial personality qualities, Entrepreneurship as a
career option, Types of Entrepreneurs. Entrepreneurial
II 24
Environment, Role of Government and Institutional Support,
Development of Women Entrepreneurs, Problems of women
entrepreneurs, Institutional support for women entrepreneurs.
Creativity, Innovation and Entrepreneurship: Creative thinking,
Techniques of developing creative thinking. Setting up of New
Business Venture: Planning for Establishing Small Scale
III Enterprises, Opportunity Scanning and Identification, 24
Assessment of Markets, Selection of a business idea, Preparation
of Business Plan, Government Rules and Regulations
Small Business Management: Management of Small Enterprises;
Marketing concepts for Entrepreneurs; Issues in Financial 22
IV
Management, Operations Management and Human
Resource Management.

Suggested Readings:
1. Management and Entrepreneurship, Veer bhadra Havinal, New Age International Publishers
2. Entrepreneurship: New Venture Creation, David H. Holt
3. Entrepreneurship Development, Satish Taneja, Himalaya Publishing House
4. Entrepreneurship: Strategies and Resources, Marc J. Dollinger, Pearson Education
5. Entrepreneurship Theory and Practice, Raj Shankar, Tata McGraw-Hill Education
6. Entrepreneurship Development, C. B. Gupta, Srinivasan, Sultan Chand & son
Note: Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 17 of 41
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
Course Code: : BC-203 (B) Course Title: Economy of Uttarakhand
Course outcomes:
This course is to help students in understanding the Economy of Uttarakhand
To identify the Problems of Economic Development in Uttarakhand
To analyze the Role of Government in the Economic Development of Uttarakhand
Credits: 6 Core Compulsory / Elective: Elective

Max. Marks: 25+75

Total No. of Lectures: 90
Unit Topics No. of
Lectures
Economy of Uttarakhand: Salient features- Geographical features, Land
types, Land use, Forest resources and Energy resources; Agriculture and
18
I Industrial pattern in Uttarakhand; Role of Service Sector in the Economy
of Uttarakhand.
Human resource in Uttarakhand: Demographic profile; Education,
II Health and other infrastructural facilities; Role of women in the 18
Economy of Uttarakhand; Panchyati Raj and people’s participation
Economic development and regional disparities in Uttarakhand;
III 18
Backwardness and Indicators of regional disparities in Uttarakhand.
Problems of Economic Development in Uttarakhand; Difficult &
inaccessible Geography;
IV 18
Unemployment, Migration, Poverty and Natural Calamities etc. in
Uttarakhand.
Role of Government in the Economic Development of Uttarakhand:
V Agriculture, Industrial, Education, Health, Infrastructure, Environment 18
Sector & Skill Development
Suggested Readings:
1. Bisht N.S: Regional Economics (Hindi)
2. Dewan M.L and Jagdish Bahadur: Uttaranchal vision and Action programme
3. G.P Mishra: Regional Dimensions of development
4. Tolia, R.S: Uttarakhand Today Winsar publication: Uttarakhand year book (Hindi and English)
5. Bhatt, K.N; Uttarakhand: Ecology, Economy & Society;
6. Kafaltia, Himanshu & Kafaltia, Gunjan; A Comprehensive Study of Uttarakhand; Notion Press
Media Pvt. Ltd
Note: Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 18 of 41
 Programme: B.Com. Year: First Semester: Second
Subject: Commerce
BC-204 Course Title: Rural Marketing
Course outcomes:
After completing this course a student will have:
Ability to understand the concept of Rural Marketing.
Ability to understand the terminologies associated with the field of Rural Marketing
Ability to identify the appropriate method and techniques of Rural Marketing

Credits: 4 Core Compulsory / Elective: Compulsory

Max. Marks: 25+75
Total No. of Lectures: 60
No. of
Unit Topics
Lectures
Conceptual Framework, Nature & Characteristics of Rural Market; An
I Overview of Indian Rural Market; Challenges & Opportunities in Rural 12
Market; Rural Marketing Models and Environment.
Rural Consumer Behaviour, Characteristics of Rural Consumer, Consumer
Behaviour Roles, Factors influencing Purchase of Products in Rural Market;
II 12
Role of Government & NGOs in Rural Marketing; Similarities and
Differences in Consumer Behaviour in Rural & Urban Markets.
Rural Marketing Research, Process of Research in Rural Markets, Sources
and Methods of Data Collection, Data Collection Approaches in Rural
III 12
Markets; Principles of Innovation for Rural Market, Need for Innovation in
Rural Market,
Rural Market Segmentation; Targeting and Positioning, Conditions for
Effective Market Segmentation, Approaches for Segmenting the Rural
Market, Rural Market Segmentation Tools; Promotion & Distribution 12
IV
Strategies for Rural Markets; A Comparative Analysis of Rural and Urban
Markets.
Marketing of Agricultural Produce and Inputs, Regulated markets,
Cooperative Marketing & Processing Societies, Corporate Sector in Agri-
V 12
Business: Cultivation, Processing & Retailing, Rural Marketing of FMCGs,
Durables & Financial Services
Suggested Readings:
1. S.S. Acharaya, N.L. Agrawal Agriculture Marketing in India Oxford IBH. New Delhi- 1992
2. L. P. Singh Cooperative marketing in India and Abroad; Himalaya 2005
3. Sukpal Singh Rural Marketing Management; Sage 2002
4. H.C. Purohit Rural Marketing - Challenges and Opportunities; Shale Publications, New
Delhi- 2006
5. Anil Saxena, Samiuddin, Harsh Rural Marketing opportunities and challenges; National
Publishing House, New Delhi 2004
6. Mishra and Puri Development Issues of Indian Economy; Himalaya Publishing House
7. Acharya S.S. and Agrawal N.L; Agricultural Marketing in India
8. Beri, G.C, ‘Marketing Research: Tata McGraw Hill Publishing Company, Ltd., 2000. Cooper
Schindler, ‘Marketing Research, Concept & Cases’

Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 19 of 41
 B.Com. Second Year

SEMESTER-I 21+4* credit

46
credits
Diploma in Commerce SEMESTER-II 21+4* credit

(92 Credit)
SEMESTER-III 21+4* credit
46
credits
SEMESTER-IV 21+4* credit

Page 20 of 41
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: BC-301 Course Title: Cost Accounting
Course outcomes:
This course exposes the students to the basic concepts and the tools used in cost accounting.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Introduction: Nature, Scope and Advantages of Cost Accounting,
Installation of Costing System, Difference between Cost and Financial
I Accounting, 8
Classification of Costs. Material: Purchase, Storage and Control of
Material, Stock Levels, Inventory, Control Techniques.
II 12
Methods of Pricing Material Issues.
Labour: Meaning and Components of Labour Cost. Concept, Accounting
and Control of Idle time andOvertime. Methods of Wage Payment and
III Incentive Plans, Labour Turnover. 10

Overheads: Collection, Classification, Allocation, Apportionment and

IV Absorption of Overheads (Primaryand Secondary Distribution), Machine
10
Hour Rate.
Unit Output Costing: Concept of and Need for UnitOutput Costing;
V Preparation of Cost Sheet and Tender Price; Preparation of Reconciliation 22
Statement.
Process Costing: Preparation of Process Accounts; Treatment of Normal
VI and Abnormal Wastage;Treatment of Joint Product and By-product; 14
Contract Costing: Preparation of Contract Account,
VII Determination of Profit on Completed and Uncompleted Contracts; 14
Operating Costing.
Suggested Readings:
1. Jain S.P. and Narang K.L: Cost Accounting; Kalyani New Delhi.
2. Maheshwari S.N: Advanced Problems and Solutions in Cost Accounting; SultanChand, New
Delhi. (Hindi and English)
3. Garg A. K.; Cost Accounting: An Analytical Study, Swati Publication, Meerut.
4. Horngren, Charles, Foster and Datar: Cost Accounting - A Managerial Emphasis;Prentice-Hall of
India, New Delhi.
5. M.L.Agarwal, Sahity bhawan publications Agra (Hindi & English)
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 21 of 41
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: BC-302 Course Title: Company Law
Course outcomes:
The objective of this course is to provide basic knowledge of the provisions of the Companies Act
2013 along with relevant cases.
Credits: 6 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Indian Companies Act 2513: Nature And Types Of Companies, Conversion
I Of Public Companies Into Private Company's And Vice Versa. 10
Formation,Promotion And Incorporation Of Companies, Memorandum Of
II Association; Article Of Association; Prospectus. 12
Shares: Types, Share Capital-Kinds; Allotment Of Shares; Members –
III Categories, Modes Of Acquiring Membership, Rights And Liabilities; 13
Transfer And Transmission- Difference,
Methods Of Borrowing, Debentures, Mortgages And Charges - Fixed And
IV Floating. 09
Management: Directors, Types And Number Of Directors, Managing
V Director, Whole Time Director – Appointment, Qualifications And 15
Disqualification, Duties, Vacation, Resignation And Removal,
Company Meetings- Kinds, Quorum, Voting,
VI Resolution, Minutes. 10
Majority Powers And Minority Rights: Protection Of Minority Rights;
VII Prevention Of Oppression And Management. Mismanagement. 12
WindingUp-Kinds And Conduct-Petition For Winding Up,
VIII Appointment Of Official Liquidator And Duties. 09
Suggested Readings:
1. Kapoor GK A Dhamija Sanjay Company Law Comprehensive Textbook on Companies
Act 2013 Taxmann Publication
2. Singh Avtar Company Law Delhi India Eastern Book Company Bharat LawHouse
3. Gupta Company Adhiniyam Sahitya Bhawan Publication (Hindi andEnglish)
4. Maheshwari SN And SK Maheshwari A Manual of Business Law 2ndEdition Himalaya
Publishing House
5. Dr. S.M. Shukla & K. Jain : Company Law; Sahitya Bhawan Publications, Agra (English).
6. Dr. S.M. Shukla & Dr. I.M. Sahai : कंपनी अिधिनयम Sahitya Bhawan Publications, Agra.
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 22 of 41
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: BC-303 (A) Course Title: Business Economics

Course outcomes:
The objective of this paper is to introduce students with broad range of economic concepts, theories
and analytical techniques which help the management in decision making.
Credits: 06 Core Compulsory / Elective: Elective
Max. Marks: 25+75
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Introduction: Definition and nature of economics, Scope and methodology of
I economics, Micro and macro economics 10
Consumption: Measurements of Utility, Law of Diminishing Marginal Utility, 10
II Law of Equi-marginal Utility.
Law of Demand: Demand Schedules and Curves, Elasticity of Demand,
III methods of measurement of elasticity of demand, measurement of cross 15
elasticity, Law of Supply, Measurement of Elasticity of Supply
IV Consumer’s surplus, Study of Consumer Behaviour through indifference curve 10
technique.
V Production: The Factors of Production and their characteristics, Factors 18
affecting productivity of labour and capital, Theories of Population. Law of
variable proportion, The laws of return, economy of scale, law of return to scale,
different concepts of cost of production. SAC curve, LAC curve.
VI Exchange: The theory of exchange, Definition and extent of market, 17
Determination of price under conditions of perfect competition, imperfect
competition and monopoly. Effect of monopoly in economic life, monopolistic
competition, oligopoly
VII Concept and theories of profit and wages 10
Suggested Readings:
1. D.N. Dwivedi, Managerial Economics, 7th Edition, Vikas Publishing House.
2. D. Salvatore, Managerial Economics in a Global Economy, 6th Edition, Oxford University
Press.
3. L. Peterson and Jain Managerial Eco., 4th Edition, Pearson Education.
4. Kontsoyianis, Modern Micro-Economics.
5. M. Adhikary, Business Economics.
6. Dr. J.P. Mishra: Business Economics; Sahitya Bhawan Publications, Agra (Hindi & English).
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 23 of 41
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: BC-303 (B) Course Title: Business Environment
Course outcomes:
The objective of this paper is to introduce students with broad range of economic concepts, theories
and analytical techniques which help the management in decision making.
Credits: 06 Core Compulsory / Elective: Elective
Max. Marks: 25+75
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Business Environment: Meaning, Nature and Dimensions of Business
Environment, Analysis of Business Environment- Framework of Analysis, 14
I
Scanning, Monitoring, Forecasting & Assessment of Business Environment.
Economic Environment with Reference to India’s Economy: Growth Strategy,
Economic Planning, Analysis of Economic Environment- Scanning,
18
II Monitoring, Forecasting and Assessing Economic Environment; Economic
Markets, Economic Reforms & their Consequences.
Technological Environment: Nature of Technology, Interface Between
Technology and Business, Management of Technology Transfers; Analysis, 18
III Forecasting and Assessment of Technological Environment.
Global Environment: Why Firms go Global, Routes of Globalization, Active
Players in Global Business. FDI- India’s Experience, WTO– Benefits and
IV 22
Problems for India. Analysis of Global Environment- Scanning, Monitoring,
Forecasting and Assessing Global Environment.
Political and Legal Environment of Business: Monopoly and Restrictive Trade
V Practices (MRTP) Act, Foreign Exchange Management Act (FEMA). 18
Suggested Readings:
1. Sinha, V.C. and Sinha Ritika, Business Environment, Sahitya Bhawan Agra
2. Cherunilam, Francis, Business Environment, Himalaya Publishing House, New Delhi
3. Aswathappa, K.Essentials of Business Environment, Himalaya Publishing House, New Delhi
4. Aswathappa, K.Business Environment for Strategic Management, HPH.
5. Dr. Amit Kumar : Business Environment; Sahitya Bhawan Publications, Agra.
6. िस ा,वी.सी. एवं िसंह, पु ा, ावसाियक पयावरण, सािह भवन आगरा।

7. जे पी िम ा, ावसाियक पयावरण, सािह भवन आगरा।

Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 24 of 41
 Programme: B.Com. Year: Second Semester: Third
Subject: Commerce
Course Code: BC-304 Course Title: E-Banking
Course outcomes:
The Objective of this paper is to acquaint the students with the understanding of E-banking system
with the risks, evaluation and concepts of E-payment involved therein.
Credits: 4 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures: 60
Unit Topics No. of
Lectures
Introduction: Concept and definition of E- Banking, nature and
scope of E- Banking, E-Banking components, E-Banking: Indian
I 10
perspectives, traditional banking internet banking portals,
challenges in E-Banking, Online banking and its benefits.
E-Banking System: Mobile Banking Internet Banking, Secure,
Hypertext, Transfer Protocol (SHTP). Online delivery of
II financial products: Secure electronic Transaction (SET); Indian 15
Payment Models.
E-Banking Risks: Infrastructure problem; Lack of Skilled
III Manpower; Legal Framework, Socio Cultural Aspects; Money 15
Laundering; Banking Frauds.
Electronic Payment System: RTGS, Electronic Fund Transfer,
IV Electronic Money; ATM; Credit Card; Smart Cards. Electronic 10
Payment Systems: E-Banking and digital signatures.
Evaluation of E-Banking System: Advantages of E-Banking
system, Limitations of E-Banking, Pre-requisites of E-Banking 10
V
Future of E-Banking
Suggested Reading:
1. Agrawal Kamlesh, N.: Internet Banking, Mac-Millan India Ltd. New Delhi.
2. Armor, Daniel.: E-Business Evolution, The Living and Working in an Interconnected World;
Prentice Hall, US.
3. E-Banking : Indian Banking Association, India.
4. Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.
5. Bhaskar Bharat, Electronic Commerce: Framework, Technology and Application, McGraw
Hill Education
6. Joseph PT, E-Commerce: An Indian Perspective, PHI Learning
7. Bajaj KK and Debjani Nag, E-commerce, McGraw Hill Education
8. Chhabra TN, E-Commerce, Dhanpat Rai & Co.
9. Madan Sushila, E-Commerce, Taxmann
10. Chhabra TN, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai & Co.
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 25 of 41
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: BC-401 Course Title: Income Tax Law and Accounts
Course outcomes:
It enables the students to know the basics of Income Tax Act and its implications.

Credits: 6 Core Compulsory / Elective: Compulsory

Max. Marks: 25+75
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Taxation Policy of Raja Todarmal. Introduction, Important
I Definitions: Assessee, Person, Income, TotalIncome, Assessment 10
Year & Previous Year. Agricultural Income & its assessment.
Residence & Tax Liability (Basis of Charge). Capital &
II Revenue. Exempted Incomes. 10

III Income from Salaries 15

IV Income from House Property. 10
Profits and Gains of Business and Profession,
V Depreciation. 15

VI Capital gains, Income from Other Sources, 12

Set off and carry forward of losses and Clubbing of Income
VII Deductions from Gross Total Income, 12
Computation of TaxLiability of an Individual.
Procedure of Assessment and Income Tax Authorities, Advance
VIII Payment of Tax and Deduction of Tax at Source. 6
Suggested Readings:
1. Singhanai V.K: Students' Guide to Income Tax; Taxmann, Delhi.
2. Girish Ahuja and Ravi Gupta: Systematic approach to income tax; Sahitya Bhawan
Publications, New Delhi. (Hindi and English)
3. H C Mehrotra; C S Joshi, Income Tax Law and Accounts (Hindi/English), Sahitya Bhawan
publications Agra
4. Jain, R.K., Income Tax Law and Accounts (Hindi and English), SBPD Publications,Agra
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 26 of 41
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: BC-402 Course Title: Public Finance
Course outcomes:
It enables the students to know the basics of Public Finance and its implications.

Credits: 6 Core Compulsory / Elective: Compulsory

Max. Marks: 25+75
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Introduction: Definition, Nature and Scope, Importance and Role
I of Public Finance in National Economy, Principle of Maximum 16
Social Advantage
Public Revenue; Meaning of tax, Cannons of taxation, types of
II taxation (Direct and Indirect), incidence of taxation. 18

Public Debt: Meaning, types, effect of debt on production and

III 18
distribution and public debts in India.
Public Expenditure: Meaning, aims, classification, principles of
IV public expenditure, economic stability, effects of public 20
expenditure, The Public Budget.
Fiscal Policy: Meaning, objectives, tools and limitations of fiscal
policy, Finance Commission in India, Indian Tax Systems.
V 18
Federal Finance in India; Central Finance, State finance, local
finance, Deficit financing in India.
Suggested Readings:
1. Mithani, D.M., Money Banking. International Trade & Public Finance Himalaya Publishing
House, Pvt. Led. New Delhi
2. Bhatia, H.L. Public Finance, Vikash Publishing House, Pvt. Ltd., New Delhi
3. nRr ,oa lqUne~] Hkkjrh; vFkZO;oLFkk] ,l0 pkWan ,aM dEiUkh] izk0 fy0] fnYyh
4. Dr. J.P. Mishra: Public Finance; Sahitya Bhawan Publications, Agra (English).
5. Dr. K.L. Gupta : राज ; Sahitya Bhawan Publications, Agra.
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 27 of 41
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: BC-403 (A) Course Title: Tourism and Travel Management

Course outcomes:
The objective of this course is to understand the fundamentalconcept of Tourism and to familiarize
with the significance and emerging trends in tourism.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Introduction to Travel: Meaning and definitions of tourism, traveler,
excursionist, tourists- objectives, nature and classification of tourism and tourists,
I Growth and Development of Tourism, Forms of Tourism: Inbound Outbound, 15
Domestic and International.
The Modern Tour Industry: Package Tours- CustomTours- Tour wholesalers-
Types of Package tours: Independent Package, Hosted Tour, Escorted Tour,
Sightseeing Tour Group, Incentive and ConventionTour- Man Market Package
II Holidays- Types of Tour Operations: Specialist Tour Operators: Specialist Tour 25
Operators, Tour Operators reliance on other
organization.
Tour Operations and Documentation: Functions-Sources of Income, How to
set up a Travel Agency: Procedures for approval of a Travel Agency and Tour
Operator, Travel Documentation: Passports- various types and requirements-
III Procedure to apply for Passports: VISA- various types and requirements- 30
Documents required for Foreigners to visit India, Health Check Documents and
Process for Encashment
of Foreign Currency.
Impact of Tourism and Tourism Organizations: Tourism Impacts: Economic
impact, Social Impact, Cultural Impact and Environmental Impact- Strategies to
overcome or reduce the negative Impact of Tourism. Objectives, Functions of-
United Nations World Tourism Organization (UNWTO), World Travel and
IV Tourism Council (WTC), Pacific Asia Travel Association (PATA), International 20
Air Transport Association (IATA), Travel Agents Association of India (TAAI),
Indian Association of Tour Operators (IATO) and Federation of Hotel and
Restaurant Associations of
India (FHRAI).
Suggested Readings:
1. Bhatia A.K (2003) International Tourism, Sterling Publishers Pvt Ltd, New Delhi.
2. Pran Nath Seth(1997),Successful Tourism Management, Sterling Publishers Pvt Ltd,New Delhi,
3. Ghosh Bishwanth (2000), Tourism & Travel Management, Second Revised EditionVikas Publishing
House Pvt Ltd, New Delhi.
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation may be
Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 28 of 41
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: BC-403 (B) Course Title: Fundamentals of Marketing
Course outcomes:
The objective of this course is to provide basic knowledge of concepts, principles, tools and techniques of
marketing.
Credits: 6 Core Compulsory / Elective: Elective
Max. Marks: 25+75
Total No. of Lectures: 90
Unit Topics No. of
Lectures
Introduction: Nature, scope and importance of marketing; Evolution of marketing concepts;
I Marketing mix; Marketing environment. Micro and Macro environmental factors. 10
II Consumer Behaviour– An Overview: Consumer buying process; Factors influencing 10
consumer buying decisions.
Market Selection: Market segmentation – concept, importance and bases; Target market
III selection; Positioning concept, importance and bases; Product differentiation vs. market 12
segmentation.
IV Product: Meaning and importance. Product classifications; Concept of product mix;
Branding, packaging and labelling; After-sales services; Product life-cycle; New Product 8
Development.
Pricing: Significance; Factors affecting price of a product; Major pricing methods; Pricing
V policies and strategies. 7
Promotion: Nature and importance of promotion; Promotion Tools: advertising, personal
VI selling, public relations; sales promotion and publicity – concept and their distinctive
characteristics; Promotion mix; Factors 13
affecting promotion mix decisions; and Integrated Marketing Communication Approach.
Distribution: Channels of distribution - meaning and importance; Types of distribution
VII channels; Wholesaling and retailing; Factors affecting choice of distribution channel; 10
Distribution Logistics; Meaning, importance and decisions.

Retailing: Types of retailing – store based and non- store based retailing, chain stores,
VIII specialty stores, supermarkets, retail vending machines, mail order houses, retail 10
cooperatives; Management of retailing operations: an overview; Retailing in India: changing
scenario.
Recent developments in marketing: Social Marketing, Online Marketing, Direct Marketing,
IX Services Marketing, Green Marketing, Relationship Marketing, Rural marketing. 10
Suggested Readings:
1. Kotler, Philip; Keller, Kevin Lane; Koshy, Abraham, and Mithileshwar Jha,Marketing Management: A South
Asian Perspective, Pearson Education.
2. Palmer, Adrian, Introduction to Marketing, Oxford University Press, UK
3. Lamb, Charles W.; Hair, Joseph F., and Carl McDaniel, Principles of Marketing,South Western Publishing, Ohio
4. Chhabra, T.N., Principles of Marketing, Sun India Publication.
5. Pride, William M., and D.C. Ferell, Marketing: Planning, Implementation &Control, Cengage Learning.
6. Majaro, Simon, The Essence of Marketing, Prentice Hall, New Delhi.
7. Zikmund, William G. and Michael D’Amico, Marketing: Creating and KeepingCustomers in an E-Commerce
World, Thomson Learning.
8. Dr. Amit Kumar : Fundamental of Marketing; Sahitya Bhawan Publications, Agra (English).
9. Dr. S.C. Jain : Principles of Marketing; Sahitya Bhawan Publications, Agra (Hindi).
Note- Latest edition of the text books should be used.
Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be delivered
through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation may be Assignment
or/and Presentation or/and unit test or/and Attendance etc.

Page 29 of 41
 Programme: B.Com. Year: Second Semester: Fourth
Subject: Commerce
Course Code: BC-404 Course Title: Indian Economy
Course outcomes:
The objective of this paper is to enable the student to grasp the major economic problems in India and their solutions. It also
seeks to provide an understanding of modern tools of macro-economic analysis and policy framework.
Credits: 4 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures:60
Unit Topics No. of
Lectures
Basic Issues and features of Indian Economy
Concept and Measures of Development and Underdevelopment; Human Development; 11
I
Composition of national income and occupational structure
Policy Regimes
a) The evolution of planning and import substituting industrialization.
II
b) Economic Reforms since 1991. c) Monetary and Fiscal policies with their implications 10
on economy
Growth, Development and Structural Change
a) The experience of Growth, Development and Structural Change in different phases of
growth and policy regimes across sectors and regions.
b) The Institutional Framework: Patterns of assets ownership in agriculture and industry;
Policies for restructuring agrarian relations and for regulating concentration of
III economic power; 13
c) Changes in policy perspectives on the role of institutional framework after 1991.
d) Growth and Distribution; Unemployment and Poverty; Human Development;
Environmental concerns.
e) Demographic Constraints: Interaction between population change and economic
development.
Sectoral Trends and Issues
Agriculture Sector: Agrarian growth and performance in different phases of policy regimes i.e.
pre green revolution and the two phases of green revolution; Factors influencing productivity
and growth; the role of technology and institutions; price policy, the public distribution system
and food security.
Industry and Services Sector: Phases of Industrialization – the rate and pattern of industrial
IV 13
growth across alternative policy regimes; Public sector – its role, performance and reforms; the
small scale sector; Role of Foreign capital.
Financial Sector: Structure, Performance and Reforms. Foreign Trade and balance of Payments:
Structural Changes and Performance of India’s Foreign Trade and Balance of Payments; Trade
Policy Debate; Export policies and performance; Macro Economic Stabilization and Structural
Adjustment; India and the WTO, Role of FDI, Capital account convertibility
Inflation, Unemployment and Labour market
Inflation: Causes of rising and falling inflation, inflation and interest rates, social costs of
V inflation; Unemployment – natural rate of unemployment, frictional and wait unemployment. 13
Labour market and its interaction with production system; Phillips curve, the trade-off between
inflation and unemployment, sacrifice ratio, role of expectations adaptive and rational.
Suggested Readings:
1. Mishra and Puri, Indian Economy, Himalaya Publishing House.
2. IC Dhingra, Indian Economy, Sultan Chand & Sons.
3. Gaurav Dutt and KPM Sundarum, Indian Economy, S. Chand & Company.
4. Uma Kapila (ed), “Indian Economy since Independence”, Relevant articles.
5. Bhagwati, J. and Desai, P. India: Planning for industrialization, OUP, Ch 2.
6. Dr. Mamoria & Jain : Indian Economy; Sahitya Bhawan Publications, Agra (Hindi).
7. Dr. Anoop Kumar Singh & Priya Dwivedi : Indian Economy; Sahitya Bhawan Publications, Agra (English).
Note: Latest edition of the text books should be used.
Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be delivered
through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation may be Assignment or/and
Presentation or/and unit test or/and Attendance etc.

Page 30 of 41
 B.Com. Third Year

SEMESTER-I 21+4* credits

46
SEMESTER-II 21+4* credits

Bachelor’s Degree in SEMESTER-III 21+4* credits

Commerce
(140 Credit) 46
SEMESTER-IV 21+4* credits

SEMESTER-V 24 credits
48
SEMESTER-VI 24 credits

Page 31 of 41
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: BC-501 Course Title: Corporate Accounting
Course outcomes:
This course enables the student to develop awareness about corporate accounting in conformity
with the provisions of company act.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures:75
Unit Topics No. of
Lectures
Shares: Features, Types of Shares, Difference Between Preference
Shares And Equity Shares, Share Capital And Its Types. Issues,
I Forfeiture And Re Issue Of Shares, Redemption Of Preference 15
Shares. Debentures: Features & Types, Issue And Redemption of
Debentures
Final Accounts, General Instruction For Preparation Of Balance
II Sheet And Statement Of Profit And Loss. 15
Valuation Of Goodwill: Meaning And Nature Of Goodwill, Needs
III 15
and Methods Of Valuation Of Goodwill,
Valuation Of Shares, Need And Methods Of Valuation Of Shares,
Profit Prior To Incorporation, Use Of Profit And Loss Prior To
IV 15
Incorporation, Methods Of Computing Profit And Loss Prior To
Incorporation.
Accounting For Amalgamation Of Companies As Per Indian
Accounting Standard 14. Meaning, Characteristics And
V
Objectives Of Amalgamation, Kinds Of Amalgamation, 15
Accounting For Internal Reconstruction Internal And External
Suggested Readings:
1. Gupta RL Radhaswami M, Company Accounts Sultan Chand and
company (Hindi and English)
2. Maheshwari SN And Maheshwari SK Corporate Accounting Vikas Publishing
(Hindi/English)
3. Shukla SM And Gupta SP Corporate Accounting, Sahitya Bhawan Publication agra, (Hindi
and English)
4. Jaiswal K S Corporate Accounting Both English And Hindi Shukla MC Grewal
5. PS And Gupta SC Advanced Accounts S Chand And Company
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 32 of 41
 Programme: B.Com. Year: Third Semester: Fifth

Subject: Commerce
Course Code: BC-502 Course Title: Auditing
Course outcomes:
This course aims at imparting knowledge about the principles andmethods of auditing and their application.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Methodology of Accounting, Auditing and Fraud risk management in
Kautilya’s Arthshastra.
Audit and Audit Process: Meaning, Nature, Objectives and Various
Classes of Auditing, Standard of Auditing, Pronouncements on accepted 17
I
Auditing practices, Internal Control and the need for its evaluation by the
Auditor.
Audit Procedures: Verification programme-selective verification, Audit
in depth, test checking, Auditor’s Approach to statistical sampling,
II 18
Routine checking, vouchers, verification and valuation of assets and
liabilities, Auditor’s Report on Profit and Loss Accountand Balance Sheet.
Audit of Limited Companies: Qualifications and Appointment of
Company Auditors, their powers, duties and liabilities as per Company
Act 1956, Enquiries under Section 227 (IA), Audit of share capital,
III 20
share transfer and managerial remuneration, Additional matters in the
Auditor’s Report (Manufacturing and other companies), Auditor’s
Report Order 1988.
Audit of Public Sector Undertaking and Banks: Special features
concerning Audit of departmental undertakings, Statutory Corporations
and Government Companies, Procedure of appointment of Auditors,
Special features relating to the audit of Banks, Audit of Insurance
IV Companies and audit of non-profit companies. Cost Audit: Importance of 20
cost audit, Provisions regarding cost audit, Cost Audit report, Tax and
Social Audit. Internal Audit: Objective and scope of Internal Audit,
Responsibilities and Authority of Internal Auditors, Relationship between
internal auditor and statutory auditor.
Suggested Readings:
1. Gupta Kamal : Contemporary Auditing, TATA Mc Graw, New Delhi.
2. Tandon, B.N. : Principles of Auditing, S. Chand & Company, New Delhi.
3. Pargare Dinkar : Principles and practices of Auditing, Sultan Chand, New Delhi.
4. Sharma, T.R. : Auditing Principles and Problems, Sahitya Bhawan, Agra. (Hindi andEnglish)
5. Yadav, Pankaj, Auditing, Neel Kamal Prakashan, Delhi(Hindi and English)

Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be delivered
through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation may be Assignment
or/and Presentation or/and unit test or/and Attendance etc.

Page 33 of 41
 Programme: B. Com Year: Third Semester: Fifth

Subject: Commerce
Course Code: BC-503 Course Title: Business Ethics and Corporate Governance
Course outcomes:
This course seeks to provide knowledge about the concepts, tools, techniques, and relevance of
Business Ethics and Corporate Governance in the present
changing scenario.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75
Total No. of Lectures: 75

Unit Topics No. of

Lectures
Values – Importance, Sources of Value Systems, Types, Values,
Loyalty and Ethical Behaviour, Valuesacross Cultures; Business
I Ethics – Nature, Characteristics and Needs, Ethical Practices in 17
Management.
The Ethical Value System – Universalism, Utilitarianism,
Distributive Justice, Social Contracts, Individual Freedom of
II Choice, Professional Codes; Culture and Ethics – Ethical 26
Values in different
Cultures, Culture and Individual Ethics.
Law and Ethics – Relationship between Law and Ethics, Other
Bodies in enforcing Ethical Business Behaviour, Impact of Laws
on Business Ethics; Social Responsibilities of Business –
III 16
Environmental Protection, Fair Trade Practices, Fulfilling all
Nationalobligations under various Laws, Safeguarding Health
and well- being of Customers.
Corporate Governance: Issues, need, corporate governance code,
transparency & disclosure, role ofauditors, board of directors and
IV shareholders; Global issues of governance, accounting and 16
regulatory framework, corporate scams, committees in India
and abroad, corporate social responsibility.
Suggested Readings:
1. Kitson Alan- Ethical Organisation, Palgrave
2. L. T. Hosmer : The Ethics of Management, Universal Book.
3. D. Murray : Ethics in Organizational, Kogan Page.
4. S. K. Chakraborty : Values and Ethics in Organisation, OUP
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 34 of 41
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: BC-504 Course Title: Principles and Practices of Insurance
Course outcomes:
After completing this course, a student will have:
Ability to understand the concept of Insurance along with the basic laws andpractices of
Insurance.
Ability to understand the terminologies associated with the field of Insuranceand control along
with their relevance.
Ability to identify the appropriate method and types of Insurance for solvingdifferent problems.
Ability to apply basic Insurance principles to solve business and industry relatedproblems. Ability to
understand the concept of Life, Marine and Fire Insurance.

Credits: 5 Core Compulsory / Elective: Elective

Max. Marks: 25+75
Total No. of Lectures: 75
Unit Topics No. of
Lectures
Risk: Meaning, Types, Causes, Methods of Handling Risks.
Insurance: Meaning, Origin & Development, Functions, Types,
I Principles, Advantages, Reinsurance,Double-Insurance. 17

Life Insurance: Meaning, Importance, Essentials of LifeInsurance

Contract, Procedure of Life Insurance. Life Insurance Policies,
II Nomination & Assignment, Surrender Value. Life Insurance 20
Corporation: Functions& Organization.

Marine Insurance: Meaning, Significance, Scope and Insurable

Risk, Characteristics of Marine Insurance, Contract, Types of
III Marine Policies, Main Clauses in Marine Policies and Marine 18
Losses.
Fire Insurance: Meaning, Hazards in Fire Insurance, Scope,
IV importance, Fire Insurance Contract, Conditionsof Fire Insurance 20
Policy & Procedure. Miscellaneous Insurance: Motor Insurance,
Burglary, Live-stock, Cropand Health Insurance

Suggested Readings:
1-Mishra M.N., Insurance- Principles & Practice.
2- Gupta O.S., Life Insurance.
3- Vinayakam, M. Radhaswami &Vasudevam, Insurance- Principles & Practice.
4- Kothari &Bhall, Principles & Practice of Insurance.
5- Balchand Srivastava : Insurance; Sahitya Bhawan Publications, Agra (Hindi).
6- M. Eswari Karthikeyan : Fundamental Principles of Insurance; Sahitya Bhawan Publications, Agra
(English).
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 35 of 41
 Programme: B.Com. Year: Third Semester: Fifth
Subject: Commerce
Course Code: BC-505 Course Title: Monetary Theory and Banking in India
Course outcomes:
The Objective of this paper is to expose the students to the working for money and financial
system prevailing in India.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75
Total No. of Lectures: 75
Unit Topics No. of
Lectures
Money: Functions, Alternative Measures To Money Supply In
India And Their Different Components, Meaning And Changing
Relative Importance Of Each Component, High Powered
I Money- Meaning And Uses, Sources Of Changes In High 17
Powered Money. Financial System: Components, Financial
Intermediaries.
Indian Banking System: Definition Of Bank, Commercial
Banks, Importance And Functions, Structure Of Commercial
II Banking System In India. Regional Rural Banks, Cooperative 17
Bank In India. Process Of Credit Creation By Banks;
Determination of Money Supply And Total Bank Credit.
Development Banks And Other Non-Banking Financial
Institution: Main Features, Problems And Policies For
Allocation Of Institutional Credit, Problem Between The
III Government And The Commercial Sector, Inter-Sectoral And 25
Inter-RegionalProblems, Problem Between Large And Small
Borrowers.
The Reserve Bank of India: Functions, Instruments OfMonetary
And Credit Control; Main Features Of Monetary Policy Since
IV Independence, Interest Rates; Various Rates In India (As Bond 16
Rate, Bill Rate, Deposit Rate, etc.) Impact Of Inflation And
InflationaryExpectations.
Suggested Readings:
1. Saha SK Indian Banking System SBPD Publication (Hindi and English)
2. Deshmukh And Indian Banking System Chandralok Prakashan(Hindi and English)
3. Gupta SB Monetary Planning Of India
4. Khan M Y Indian Financial System Theory And Practice
5. Sengupta A K & Agarwal K Money Market Operations In India
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 36 of 41
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: BC-601 Course Title: Goods and Services Tax
Course outcomes:
To provide students with the working knowledge of principlesand provisions of GST to understand the
relevance of GST in the present Indian tax in scenario and its contribution for economic development.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures: 75
Unit Topics No. of
Lectures
Indirect Tax: Meaning, Features, Difference BetweenDirect And Indirect
Tax, Types Of Indirect Tax Before GST, Shortcoming Of Indirect Tax
I System During PreGST Era. GST Meaning Advantages, Disadvantages Of 12
Evaluation Of GST, Structure Of GST, CGST,SGST, IGST UTGST, And
Important Definition Under GST Act.
Time Of Supply: Meaning Of Goods And Services, TOS Under Reverse
II Charge Mechanism, Invoicing Provisions, Provisions Related With Change 8
Changes InGST Rate.
Place Of Supply: POS Meaning, POS Of Goods And Services, Intra state
And Interstate Supply.
III Value Of Supply: Meaning, Provisions Related With Determination Of 12
Value Of Supply Of Goods And
Services, Determination Of GST Liability.
Input Tax Credit ITC: Meaning Of Utilization Of ITC, Block Credit,
Supply Not Eligible For ITC, Matching, Reversal And Reclaim Of ITC.
IV Payment Under GST: Manner Of Payment Of GST Liability, Concept Of 10
Electronic, Cash Credit And Liability Ledger, Refund Of Excess GST.
Return: Meaning, Purpose And Importance, Different Types Of Return,
Due Date Of Filing Return, Assessment Under GST: Meaning, Types
V Sales Assessment, Provisional Assessment, Summary Assessment, Best 10
Judgment Assessment.
Registration: Meaning Of Final Registration,
VI Compulsory Registration, and Procedure For New Registration, 17
Amendment And Cancellation Of Registration.
Accounts And Records: Manner Of Maintenance Of Accounts, Period Of
Retention Of Relevant Records. Invoice: Format, Types Debit And Credit
VII Note, Voucher Audit: Meaning, Types Mandatory, Departmental And 6
Specific Audit, Penalty
And Under GST, E -Way Bill.
Suggested Readings:
1. Malhotra H C and Agarwal VP, goods and services tax s a h i t y a b h a w a n p u b l i c a t i o n s A g r a ,
English and Hindi
2. Bansal K. M. GST Customer law taxman Publication private limited Universityedition
3. RK Singh PK a bird's eye view of GST Asia law house
4. Singhania VK student's guide to GST and customs law taxman Publication privatelimited University edition
5. Gupta & Maheshwari, Tyagi Goods and Services Tax, SBPD PUBLISHINGHOUSE, AGRA

Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation may be
Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 37 of 41
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: BC-602 Course Title: Accounting for Managerial Decision
Course outcomes: After completing this course a student will have:
Ability to understand the concept of Managerial Accounting along with the basicforms and norms of
Managerial Accounting.
Ability to understand the terminologies associated with the field of ManagerialAccounting and control
along with their relevance.
Ability to identify the appropriate method and techniques of ManagerialAccounting for solving
different problems.
Ability to apply basic Managerial Accounting principles to solve business andindustry related issues
and problems.
Ability to understand the concept of Budgetary Control, Cash Flow Statement, FundFlow Statement,
Break Even Analysis etc.
Credits: 5 Core Compulsory / Elective: Compulsory
Max. Marks: 25+75
Total No. of Lectures: 75
Unit Topics No. of
Lectures
Management Accounting- Concept, Meaning, Characteristics, Difference
between Financial Accounting Management Accounting, Differencebetween
Cost Accounting and Management Accounting, Techniques, Objectives and
Importance. Management Accountant- Duties, Status, Functions and
I Responsibility. Financial Statement Analysis and Interpretation - Meaning, 17
Objectives, Characteristics ofan Ideal Financial Statement, Parties Interested in
Financial Statement, Types of Financial Analysis - Horizontal, Vertical and
Trend Analysis.
Ratio Analysis: meaning, Utility, Classification of Ratios - Profitability
Ratio, Activity Ratio and FinancialPosition Ratios. Fund Flow and Cash Flow
II Statement-Concept, Meaning of the term Fund and Preparation ofFund Flow
16
Statement and Cash Flow Statement (As-3).
Business Budgeting: Meaning of Budget and Budgeting, Objectives,
Limitations and importance, Essentials of effective Budgeting, Classification
of Budgets- Flexible budget and Zero Based Budget. Marginal Costing:
III Meaning, Determination of Profit under Marginal Costing, Pricing of Product,
22
make or by Decision, Selection of most profitable channel. Break Even
Analysis: Concept and Practical Applications of Break even Analysis.
Standard Costing and Variance Analysis: Meaning and Objectives of Standard
Costing Setting of Standard, Variance Analysis: Material and Labour Variance.
IV Reporting to Management: Meaning, Objectives, Principles of Reporting, 20
Importance of Reports, Classification of Reports, Reporting at different Levels
of Management.
Suggested Readings:
1. Homgren, C.T., Gary L. Sundem and William O. Stratton: Introduction toManagement Accounting, Prentice Hall of
India, Delhi.
2. Dr. K.L. Gupta : Accounting for Managerial Decisions; Sahitya Bhawan Publications, Agra (Hindi and
English).
3. Lall, B.M. and I.C. Jain: Cost Accounting: Principles and Practice, Prentice Hallof India, Delhi.
4. Welsch Glenn A., Ronald W. Hilton and Paul N. Gordon Budgeting, ProfitPlanning and Control, Prentice hall
of India, Delhi.
5. Baig Nafees: Cost Accounting, Rajat Publications, New Delhi. Baig Nafees:Management Accounting & Control,
Ashish Publishing Home, New Delhi.
6. Lal Jawahar; Managerial Accounting, Himalya Publishing House, New Delhi.
7. Misra, A.K., Management Accounting, (Hindi and English) Navneet Prakashan,Nazibabad.
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation may
be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 38 of 41
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: BC-603 Course Title: Financial Institutions & Markets
Course outcomes:After completing this course a student will have:
Ability to understand the concept of Financial Market along with the basic formand norms of
Financial Market.
Ability to understand the terminologies associated with the field of Financial and control along
with their relevance.
Ability to identify the appropriate method and techniques of Financial Market for solving different
problems.
Ability to apply basic Financial Market principles to solve business and industryrelated problems.
Ability to understand the concept of Primary and Secondary Market, StockExchange, SEBI etc.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75
Total No. of Lectures: 75
Unit Topics No. of
Lectures
Financial Markets an Overview: Meaning of Financial Market
and its Significance in the Financial System. Financial Markets
in the Organized Sector - Industrial Securities Market,
I Government Securities Market, Long-term Loans Market, 17
Mortgages Market, Financial Guarantee Market, Meaning and
Structure of Money Market in India, Characteristics of a
DevelopedMoney Market, Significance and Defects of Indian
Capital Market: New issue market - Meaning and Functions of
New Issue Market, Instruments of New Issues, Players and their
II role in the New Issue Market, issue-pricing and marketing. 26
Defects and Remedies of
New Issue Market.
Secondary market: Functions and role of stock exchange;
Listing procedure and legal requirements; Public Stock
Exchanges-NSE, BSE and OTCEI. Functionaries on Stock
III Exchanges: Brokers, Sub brokers, market makers, jobbers, 16
portfolio consultants,
institutional investors.
Investor Protection: Grievances concerning stock
exchange dealings and their removal, Demat Trading. SEBI
IV 16
Guidelines - Primary Market, Secondary Market and the
Protection of investor’s interest, NCLT &NCLAT.
Suggested Readings:
1. Machiraju, ‘Indian Financial System’ – Vikas Publishing House.
2. Varshney P.N., & Mittal D.K., ‘Indian Financial System’, Sultan Chand & SonsNew Delhi.
3. Avadhani V.A Capital Market, Himalaya Publishing House, New Delhi
4. Mulay, M. A., “New Issues Capital Market in India”
5. Gordon & Natarajan, “Indian Financial System” Himalaya Publishing House.
6. Avdhani, V. A., “Investment Management” Himalaya Publishing House.
7. Dr. Bimal Jaiswal, Bhuvana Venkantraman and Richa Banerjee : Financial Markets, Institutions and
Financial Services; Sahitya Bhawan Publications, Agra.
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 39 of 41
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: BC-604 Course Title: Human Resource Management
Course outcomes:
The paper aims to develop in the students a proper understanding about human resource
management.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75
Total No. of Lectures: 75
Unit Topics No. of
Lectures
Human Resource Management concept and function, role of
competencies of HR manager at our policies evolution of HRM
15
I emerging challenges of Human
Resource Management workforce diversity empowerment VRS
work life balance downsizing
Recruitment & Selection: Recruitment, factors
affecting recruitment, sources of recruitment, Selection
– Process, selection test, Interview, Orientation,
II 25
Placement. Training & Development: Training-
Objectives & Importance of training, Training
Methods-On job training and off- the job training.
Employee Compensation: Compensation & Welfare, Job
Evaluation. Performance Appraisal: Techniques, Job
III Enlargement & Job Enrichment, Quality of Work 20
Life, Worker’s Participation in Management.
EMPLOYEE WELFARE: Various welfare schemes & Safety
Measures. Employee Benefits – Meaning and its types, Fringe
Benefits; Remuneration – Salary, Bonus, Commission, Long
IV 15
Term Incentives, Perquisites. Grievance Handling & Discipline –
Meaning, Importance. Collective Bargaining – Meaning
and Importance, Process.
Suggested Readings:
1. Aswathappa K Maine resource management Tata McGraw Hill
2. Verma Pramod SaviBagiyaprabandhan Rao VSP human resource managementExcel books
3. Tripathi PC personnel management and Industrial Relations Sultan Chand andsons
4. Dr. Gaurav Sankalp : Human Resouce Management; Sahitya Bhawan Publications, Agra (English).
5. Dr. Chaturbhuj Mamoria, Kameshwar Pandit and Priti Raina : Human Resouce Management; Sahitya
Bhawan Publications, Agra (Hindi).
Note- Latest edition of the text books should be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 40 of 41
 Programme: B.Com. Year: Third Semester: Sixth
Subject: Commerce
Course Code: BC-605 Course Title: Advertising & Sales Management
Course outcomes:
The objective of this paper is to familiarize the students with the basic concepts, tools and techniques
of advertising used in marketing.
Credits: 5 Core Compulsory / Elective: Elective
Max. Marks: 25+75
Total No. of Lectures: 75
No. of
Unit Topics
Lectures
Introduction Advertising- meaning, nature and importance of advertising,
types and objectives. Audience selection; Setting of advertising budget: 15
I
determinants and major methods.
Media Decisions Major media types- their merits and demerits; Advertising
through internet and interactive media- Issues and considerations; factors
II influencing media choice; media selection, media scheduling. 15

Organisational Arrangements
a) Advertising agency: Role, types and selection of advertising agency;
Reasons for evaluating advertising agencies. 15
III
b) Social, ethical and legal aspects of advertising in India; recent
developments and issues in advertising.
Sales Management: Definition & Objective, Theories of Selling, Personal
IV Selling Process the Sales Organization: Purpose & types, Techniques for 15
setting up a Sales Organization, Role & Responsibilities of a Sales Manager
Sales Force Management: Recruitment, Selection & Training Controlling
V using Territories & Quotas, Sales Meetings & Contests, Evaluation & 15
Supervision of Salesperson
Suggested Readings:
1. Belch and Belch. Advertising and Promotion. Tata McGraw Hill Co.
2. Sharma, kavita. Advertising: Planning and Decision Making. Taxmann publication Pvt. Ltd.
3. Mahajan, J.P.‘ and Ramki. Advertising and Brand management. New Delhi: Ane Books Pvt Ltd.
4. Burnett, Wells and Moriatty. Advertising: Principles and Practice. Pearson Education
5. Shimp, Terence A. Advertising and Promotion: An IMC Approach. South Western, Cengage Learning.
6. O‘Guinn. Advertising and Promotion: An Integrated Brand approach, Cengage Learning.
Belch, MA & Belch GE – Advertising and Promotion, An Integrated Marketing Communications Perspective,
Sixth Edition, Tata McGraw Hill
6. Manendra Mohan, Advertising Management, Concept and Cases, Tata McGraw Hill Publication.
7. Rajeev Batra, John G. Myers & David A. Aaker, Advertising Management, Pearson Publication
8. जैन डॉ. एस.सी., िवपणन बंध, सािह य भवन पि लके शन, आगरा
9. Dr. S.C. Jain and Neeraj Kumar Singh : Selling and Advertising; Sahitya Bhawan Publications, Agra
(Hindi).
10. K. Jain and P. Mahajan : Selling and Advertising; Sahitya Bhawan Publications, Agra (English).

Note: Latest edition of text books may be used.

Suggested online link: www.ignou.ac.in, www.swayam.gov.in, www.inflibnet.ac.in

Suggested Continuous Evaluation Methods: In addition to the theoretical inputs the course will be
delivered through Assignments, Presentation, Group Discussions. Criteria for continuous evaluation
may be Assignment or/and Presentation or/and unit test or/and Attendance etc.

Page 41 of 41